文献综述:多范式会计研究

Danny Ivan Rantung, Nouke Sysca Oroh, Ika Prayanthi
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引用次数: 1

摘要

本文的目的是用多范式会计研究方法探索所有相关文献。文献搜索策略首先从书籍或来自几个数据库或搜索引擎(包括开放知识地图、google scholar和z-library)的来源中查找文献。搜索的关键词是“会计:多种范式的科学、多范式会计研究、会计范式和范式会计”。从文献检索和回顾的结果,包括书籍,期刊文章和其他电子资源,得到了各种各样的多范式会计研究。通过了解所描述的每种范式观点的好处,如果我们在会计研究中采用混合范式方法,那么研究结果的质量就会更高,因为它们不仅基于一种范式。即使在一项研究中使用了一种会计范式,我们这些坚信某种范式的人仍然对其他范式持开放态度,从而丰富了我们的观点,因此在学习会计时,所有范式都被认为是相互补充的。这项研究将极大地促进学者从不同的角度看待会计。本文献综述基于更具体的群体对多范式会计研究进行分类。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Literature Review: Multiparadigm Accounting Research
The objective of this paper is to explore all related literature with multiparadigm accounting research approaches. The literature search strategy begins by looking at literature from sources in the forms of books or sources originating from several databases or search engines including open knowledge maps, google scholar, and z-library. The keywords used for the search are “accounting: science with various paradigms, multiparadigm accounting research, accounting paradigm and paradigm accounting”.  From the results of searching and reviewing the literature, including books, journal articles and other electronic sources, various kinds of multiparadigm accounting research were obtained. By knowing the benefits of each of the paradigm viewpoints that have been described, it is good if we take a mixed paradigm approach in accounting research so that research results are of higher quality because they are not only based on one paradigm. Even though in one research using one accounting paradigm, those of us who strongly believe in a certain paradigm still have an open mind towards other paradigms thus enriching our views so that in studying accounting all paradigms are believed to complement one another. This research will greatly contribute to academics in viewing accounting from various perspectives. This literature review classifies multiparadigm accounting research based on more specific groups.
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